Corporate Sector Accounting and Auditing in the EU Acquis Communautaire, 3rd Edition

This report reflects significant changes in European Union (EU) corporate financial reporting since 2011. In June 2013, a new accounting directive was adopted, replacing the fourth and seventh directives on company law. A directive amending the 200...

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Bibliographic Details
Main Author:	World Bank Group
Format:	Report
Language:	English en_US
Published:	World Bank, Vienna 2016
Subjects:	LIVING STANDARDS RISK MANAGEMENT SYSTEMS DEPOSIT CAPITAL MARKETS HOLDING REGULATORY FRAMEWORK LIABILITY ACCOUNTING PRUDENTIAL SUPERVISION INTERNATIONAL CAPITAL FINANCIAL MANAGEMENT STOCK VALUATION SUPERVISORY AUTHORITY INTEREST REGULATORY STANDARDS GUARANTEES GOVERNMENT FUNDING OPTION EXCHANGE ECONOMIC DEVELOPMENTS SUPERVISORY BOARD ACCOUNTING FRAMEWORK TAX COLLECTION DISCLOSURE REQUIREMENTS INTERNATIONAL CAPITAL MARKETS FINANCIAL STATEMENTS INSURANCE POLICIES TAX INCOME TAX REFERENDUM TREATIES RESERVE MARKET ACCESS LEVEL PLAYING FIELD CREDITORS AUDIT COMMITTEE INFLATION INTERNATIONAL BANK PENSION CREDITOR MARKET INFRASTRUCTURES INSTRUMENTS PUBLIC REGISTER CREDIBILITY BUDGET CENTRAL BANK SMALL BUSINESS LEGAL INSTRUMENT DERIVATIVES EXCHANGE COMMISSION CURRENCY ALTERNATIVE INVESTMENT CONFLICT OF INTERESTS PROTECTION OF INVESTORS PORTFOLIOS PROFESSIONAL INVESTORS CONTRACTS TRADING OPTIONS INVESTMENT FUNDS FINANCIAL INSTITUTIONS MARKETS LIMITED PARTNERSHIPS DEBT CAPITAL MARKET RETURN CAPITAL REQUIREMENTS LEGISLATIVE FRAMEWORKS LENDERS COMPANY LAW LOANS RESERVES FINANCIAL SYSTEM LEGAL FRAMEWORK FINANCE FOREIGN CURRENCY BANKING SECTOR SUPERVISORY AUTHORITIES EXPENDITURE TRANSACTIONS MARKET ECONOMY INTERNATIONAL STANDARDS EQUITY TRANSACTION SECURITIES MARKETS INVESTORS ISSUERS OF SECURITIES SECURITIES REGULATIONS GOOD FRAUD TRANSPARENCY FINANCIAL STABILITY MARKET CONDITIONS BANKING CRISIS FINANCIAL CRISIS TURNOVER FUTURE PENSIONS CONFLICTS OF INTEREST MONETARY ASSETS INVESTMENT BANK FINANCIAL INSTRUMENTS FINANCIAL INSTRUMENT COMPANY LAWS DEBT SECURITIES FAIR VALUE ISSUANCE FINANCIAL SERVICE PROVIDERS INSTITUTIONAL CAPACITY SHARES ACCRUAL ACCOUNTING BALANCE SHEET MARKET DEFAULT FOREIGN EXCHANGE TRADE LIBERALIZATION SECURITIES PEER PRESSURE SOLVENCY MARKET COMPETITION ACCOUNTING STANDARD BANK ACCOUNTS SHAREHOLDERS HOLDINGS INSURANCE REFERENDA FORWARD RATE INTERESTS OPEN MARKET GOODS INVESTOR FIXED ASSETS SECURITY ACCOUNTING STANDARDS FINANCIAL MARKET LOSS STATEMENT AUDIT COMMITTEES STOCK EXCHANGE INVESTMENT HUMAN RESOURCES SHARE INVESTOR PROTECTION BANKING UNION FINANCIAL INFORMATION FINANCIAL MARKETS TREATY CAPITAL REQUIREMENT INTERNATIONAL STANDARD REVENUE PROFIT LEVIES MARKET INTEGRATION INVESTMENTS RISK MANAGEMENT SHAREHOLDER FINANCIAL RISK INSURANCE COMPANIES INSTRUMENT ARBITRAGE PROFITS LIMITED LIABILITY LIABILITIES HEDGE CREDIT INSTITUTIONS SMALL BUSINESSES GUARANTEE CASH FLOW CORPORATE GOVERNANCE
Online Access:	http://documents.worldbank.org/curated/en/2016/05/26396263/corporate-sector-accounting-auditing-eu-acquis-communautaire http://hdl.handle.net/10986/24427